{
  "id": "EXC_MINOR_DESCENDANT_REVERSION",
  "name": "Minor Lineal Descendant Reversionary Interest",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The beneficiary must be a lineal descendant of the grantor and hold all present interests in the trust portion.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "A grantor is not treated as the owner of a trust portion if they hold a reversionary interest that only takes effect upon the death of a lineal descendant beneficiary before that beneficiary reaches age 21. This allows for certain trust structures for minors without triggering the 5% reversionary rule.",
  "irc_reference": "IRC §673(b)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}